Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $49,800 and $72,800, respectively, at the time they decide to terminate the partnership. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $66,000. What amount of loss on realization should be allocated to Soledad?

a. $16,980

b.$56,600

c.$7,075

d.$14,150